Appointment of Adjudicating Officers for Service Tax Show-Cause Notices: Order No. 2/2023 Issued

ORDER NO. 2/2023

SECTION 174 OF THE CENTRAL GOODS AND SERVICES AND TAX ACT, 2017, READ WITH SERVICE TAX RULES, 1994 – REPEAL AND SAVING – NOTIFIED OFFICERS TO ADJUDICATE SHOW-CAUSE NOTICES UNDER ERSTWHILE SERVICE TAX LAW – SUPERSESSION OF ORDER NO. 1/2015, DATED 9-1-2015

ORDER NO. 2/2023, DATED 21-3-2023

In exercise of the powers conferred by rule 3 of the Service Tax Rules, 1994 read with clause (e) of sub-section (2) of section 174 of the Central Goods and Services Tax Act, 2017, Central Board of Indirect Taxes and Customs in supersession of the Order No. 1/2015 dated 9-1-2015, hereby appoints the Principal Commissioner/Commissioner of Central Excise and Service Tax, Mumbai South Commissionerate as the Central Excise Officer to exercise the powers of Chapter V of the Finance Act, 1994, for the purpose of adjudication of the Show Cause Notices, details of which are indicated in column (2), (3) & (4) of the table below and made answerable to the Central Excise Officers mentioned in column (5) of the table below:—

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